The State of Delaware requires all entities that import, export, or transport intrastate, gasoline not owned or controlled by them, to
submit monthly reports of those deliveries. This requirement, as specified in 30 Del C c. 51, is as follows:

(a) Every railroad company, suburban or interurban railroad company, pipeline company, water transportation company and common carrier
transporting gasoline, either in interstate or in intrastate commerce, to points within this State, and every person, except distributors,
transporting gasoline by whatever manner to a point in this State from any point outside this State shall report, under penalty of
perjury, to the Department of Transportation on forms prescribed by the Department all deliveries of gasoline so made to points within
this State.

(b) The reports shall cover monthly periods, shall be postmarked by the United States Postal Service on or before the 25th day of the
calendar month immediately following the month covered by the report, shall show the name and address of the person to whom the
deliveries of gasoline have actually and in fact been made, and such other additional information relative to shipments of gasoline
as the Department may require.

(c) If any carrier fails to file a report as required by this section, a penalty of $5 per business day shall accrue until said
report is filed up to a maximum amount of $25 for each report; however, the Department may waive all or part of the penalty if it is
established to the satisfaction of the Department that failure to file the report was not with intent to violate the law.